- 1 - NC: 2025:KHC:6586 WP No. 1023 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 1023 OF 2017 (LB-RES) BETWEEN: 1. MR K R HANUMANTHA RAJU AGED ABOUT 51 YEARS, S/O LATE K H RAMASETTY, R/AT NO.349/1A, A.RAMANNA STREET, DEVARAJ MOHALLA, MYSORE …PETITIONER (BY SMT. PUNEETHA KUMARI. B.S., ADVOCATE FOR SRI. RAVINDRA B S., ADVOCATE) AND: 1. THE COMMISSIONER MYSORE MAHANAGARA PALIKE, SAYYAJI ROAD, MYSORE-01 2. DIVISIONAL COMMISSIONER PUBLIC SERVICE CENTRE & DIVISION OFFICE-06, MYSORE MAHANAGARA PALIKE, NEW SHESHADRI AYYIR ROAD, MANDI MOHALLA, MYSORE-01 3. THE ASSISTANT REVENUE OFFICER REVENUD OFFICER DIVISION-06, MYSORE MAHANAGARA PALIKE, SAYYAJI RAO ROAD, MYSORE-01 …RESPONDENTS (BY SRI. PALLAVA R., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6586 WP No. 1023 of 2017 ANNEXURE-O DATED 15.12.2016; QUASH ANNEXURE-P DATED 15.12.2016; QUASH ANNEXURE-Q DATED 15.12.2016, ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The petitioner had filed W.P. No.49567 of 2016 and 54024-026 of 2016 and this Court by an order dated 28.10.2016 disposed of the petitions in the following terms: “4. The petitioner can show cause before the concerned Authority, namely, the 2nd respondent, Assistant Revenue Officer, Mysore Mahanagara Palike and adduce relevant evidence before him to satisfy that the petitioner is not liable to pay the said tax. It is for the said Authority to pass appropriate orders after giving an opportunity of hearing to the petitioner.” 2. Pursuant to this order, the Mysore Mahanagara Palike instead of issuing a show cause notice has straight - 3 - NC: 2025:KHC:6586 WP No. 1023 of 2017 away issued a final notice, which has been challenged by way of this writ petition. 3. In my view, in light of the aforesaid order passed, it would be appropriate to direct the petitioner to treat the impugned notices as show cause notices and file his objections within a period of two weeks from the date of receipt of a copy of this order. 4. The Mysore Mahanagara Palike shall thereafter consider the same and pass appropriate order in accordance with law. 5. The writ petition is disposed of accordingly. Sd/- (N S SANJAY GOWDA) JUDGE RK List No.: 1 Sl No.: 41